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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 1 to 50 of 5427 Records

12 3 4 5........ 109

December 31, 2015 Case Laws Income Tax HC

High Court Quashes Reassessment Notice on MAT Liability Error u/s 115JB; Dividend Income Misunderstood by AO.
December 31, 2015 Case Laws Income Tax HC

High Court Rules CIT Can Review Entire Assessment Process u/s 263, Not Just Methodology Used by Assessing Officer.
December 31, 2015 Case Laws Income Tax HC

Appeals on Tribunal's non-compliance with court orders not maintainable u/s 260A of the Income Tax Act.
December 31, 2015 Case Laws Income Tax HC

High Court Upholds Tribunal's Power to Extend Stay of Demand in Appeals Beyond 365 Days Under the Act.
December 31, 2015 Case Laws Income Tax AT

No Penalty for Concealed Income u/s 271(1)(c) Despite Surrendered Amounts u/s 68.
December 31, 2015 Case Laws Income Tax AT

License Migration from Phase-I to Phase-II is Modification, Not Termination, for Section 35ABB Deductions.
December 31, 2015 Case Laws Income Tax AT

Tax Additions Invalid Without Rejecting Company's Books or Verifying Data from Post Office, Says Tribunal.
December 31, 2015 Case Laws Income Tax AT

TDS Not Required on Credit Card Service Charges; No Principal-Agent Relationship u/s 194H of Income Tax Act.
December 31, 2015 Case Laws Income Tax AT

Assessee Must Submit Book Adjustment Calculations for Officer Verification u/s 115JB; Hearing Opportunity Required.
December 31, 2015 Case Laws Income Tax AT

Form 10 Rejection: Income Accumulation Disallowed, But Assessee Eligible for Excess Income Over Expenditure for Assessment Year.
December 31, 2015 Case Laws Service Tax HC

Tribunal's Order on Pre-Deposit Waiver Set Aside for Misapplying Amended Section 35F, Ignoring Prima Facie Evidence.
December 31, 2015 Case Laws Service Tax AT

Service Tax Not Applicable for Maintaining Own Equipment During BOOT Period; Self-Rendered Services Exempt from Taxation.
December 31, 2015 Case Laws Service Tax AT

Free SIM Cards and Recharge Vouchers from 2003-2006 Not Subject to Service Tax, Court Rules.
December 31, 2015 Case Laws Central Excise AT

CENVAT Credit Approved for Returned Vehicles u/r 16(1), Integrated into New Manufacturing Process, Duty Credit Confirmed.
December 31, 2015 Case Laws Central Excise AAR

End-Formed Tube Processing Deemed Manufacturing by AAR Under Central Excise Act.
December 31, 2015 Case Laws Central Excise AT

Concessional Duty Denied for Fuel-Efficient Vehicles; Certificate from Eicher Motors Insufficient for Claiming Benefits.
December 31, 2015 Case Laws Central Excise AT

Cenvat Credit Approved for Business Association Memberships and Law Journal Subscriptions Related to Business Activities.
December 31, 2015 Case Laws Customs AT

EOU Complies with Exemption Notification No. 53/1977-Cus., No Duty-Free Goods Diversion Detected, Supplier Covered Weight Shortage.
December 31, 2015 Case Laws Customs AT

Import Case: Vessel Duty Dispute Over Bunker and Stores Declared in Manifest; Burden of Proof on Importer.
December 31, 2015 Case Laws VAT and Sales Tax HC

Jurisdiction of Assessing Officer Under Rajasthan Motor Vehicle Entry Tax Act Questioned; Assessment Order Not Fully Nullified.
December 31, 2015 Case Laws Indian Laws HC

SAFEMA Appellate Tribunal cannot extend appeal filing deadline beyond 60 days after order is served to party.
December 31, 2015 Notifications Customs

Import Exemption for Chickpeas and Lentils Extended Beyond June 1, 2016; Amends Notification No. 12/2012-Customs.
December 30, 2015 Case Laws Service Tax AT

CENVAT Credit Utilization for Reverse Charge Service Tax Payment Under Scrutiny for Output Service Providers.
December 30, 2015 Case Laws Service Tax HC

Entity Ineligible for 2013 Service Tax Scheme Due to Ongoing Audit as per Section 106(2) of Finance Act.
December 30, 2015 Case Laws Service Tax HC

Tribunal Confirms Penalty for Late Filing; No Waiver Granted u/s 80 Due to Lack of Valid Reasons.
December 30, 2015 Case Laws Service Tax AT

Service Tax Not Applicable on Cab Rentals Without Transfer of Control u/s 65(105)(o) and Section 65(91).
December 30, 2015 Case Laws Central Excise AT

"Primosa" and "Simrose" classified as fixed vegetable oils under Heading No. 15159091, not medicaments under 30049069.
December 30, 2015 Case Laws Central Excise AT

Refund Claim Rejected: Filed Late for Excess Interest Paid at 24% Instead of 13% on Duty.
December 30, 2015 Case Laws Central Excise AT

CENVAT Credit Allowed for Service Tax Paid via Debit Notes for Services Received and Utilized.
December 30, 2015 Case Laws Central Excise AT

CENVAT Credit Restored: Authorities Overlooked Chartered Engineer's Observations; Unsupported Claims on Structure Usage Rejected.
December 30, 2015 Case Laws Central Excise AT

Company's Attempt to Extend Tax Exemption Denied; Units I & II Treated as Single Entity Under Tax Rules.
December 30, 2015 Case Laws Customs HC

Court Rules Respondents Cannot Withhold Bank Guarantees After Petitioner Surrenders Warehousing License and Commits to Liability.
December 30, 2015 Case Laws Customs HC

High Court overturns Tribunal's order for failing to rectify an error, deeming it contrary to the case record.
December 30, 2015 Case Laws Customs HC

Customs Broker License Suspension: Show Cause Notice Issued After 90 Days Deemed Invalid Due to Jurisdiction Issues.
December 30, 2015 Case Laws Customs HC

Customs Broker Licence Renewal Rejected Over Forged Documents; Court Upholds Decision, Citing Misconduct.
December 30, 2015 Case Laws Indian Laws HC

DRT to Use RDDB Act Section 19(1) for Jurisdiction in SARFAESI Applications, Not CPC Section 16.
December 30, 2015 Case Laws Income Tax HC

Debate on Trademark Transfer as Capital Gains: Distinction from Business Goodwill Clarified by Finance Act, 2001 Amendment to Section 55(2)(a).
December 30, 2015 Case Laws Income Tax HC

Court Examines Revenue's Interest Charges u/s 194I; Highlights Risk of Unjust Enrichment Post-Tax Deposit.
December 30, 2015 Case Laws Income Tax HC

Income Tax Order on TDS Default for 2002-03 Declared Time-Barred u/s 201(1) Due to Expired Limitation Period.
December 30, 2015 Case Laws Income Tax HC

AO Cannot Disallow Deduction Without Proving Excessive Expenditure u/s 40A(2)(b) of Income Tax Act.
December 30, 2015 Case Laws Income Tax AT

Foreign Exchange Gains/Losses Included in Operating Income for Transfer Pricing; Nexus with Business Activity Confirmed.
December 30, 2015 Case Laws Income Tax AT

Unexplained Share Application Money Added u/s 68; Defunct Companies Revived Post-Assessment After Meeting Statutory Requirements.
December 30, 2015 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Disputed Due to Debate on Accounting Method for Project Profits by Tax Commissioner.
December 30, 2015 Case Laws Income Tax AT

Income Tax Assessments Require Corroborative Evidence, Not Just Presumptions, for Valid Additions.
December 30, 2015 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Cannot Rely on Deeming Provisions of Section 50C for Justification.
December 30, 2015 Case Laws Income Tax AT

Unexplained investments u/s 69B need rejected books; DVO valuation alone isn't enough for income additions.
December 29, 2015 Circulars Income Tax

Taxpayers must be given a fair chance to explain before AO makes additions or disallowances, ensuring natural justice.
December 29, 2015 Circulars Income Tax

Interest on Court-Directed Fixed Deposits Exempt from TDS Until Court Decision, Clarifies CBDT.
December 29, 2015 Case Laws Income Tax HC

High Court Rules AO Cannot Recompute Book Profit; Must Rely on Certified Financial Statements u/s 115JB.
December 29, 2015 Case Laws Income Tax AT

Income from regular business activities qualifies for Section 10A deduction for 100% Export Oriented Unit in SEZ.

12 3 4 5........ 109

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